Audit 45572

FY End
2022-12-31
Total Expended
$2.20M
Findings
20
Programs
2
Year: 2022 Accepted: 2023-09-28
Auditor: Bbd LLP

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
42046 2022-001 Significant Deficiency - P
42047 2022-001 Significant Deficiency - P
42048 2022-001 Significant Deficiency - P
42049 2022-001 Significant Deficiency - P
42050 2022-001 Significant Deficiency - P
42051 2022-001 Significant Deficiency - P
42052 2022-001 - - P
42053 2022-001 Significant Deficiency - P
42054 2022-001 Significant Deficiency - P
42055 2022-001 Significant Deficiency - P
618488 2022-001 Significant Deficiency - P
618489 2022-001 Significant Deficiency - P
618490 2022-001 Significant Deficiency - P
618491 2022-001 Significant Deficiency - P
618492 2022-001 Significant Deficiency - P
618493 2022-001 Significant Deficiency - P
618494 2022-001 - - P
618495 2022-001 Significant Deficiency - P
618496 2022-001 Significant Deficiency - P
618497 2022-001 Significant Deficiency - P

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $276,705 - 0
84.287 Twenty-First Century Community Learning Centers $25,684 Yes 1

Contacts

Name Title Type
KX6GMEJHGE63 Darletta Berry-Johnson Auditee
2154280500 Carl Hogan Auditor
No contacts on file

Notes to SEFA

Accounting Policies: (1)GENERAL INFORMATIONThe accompanying schedule of expenditures of federal awards presents the activities in all the federal financial assistance programs of The Ivins Outreach Center d/b/a The Ivins House. All financial assistance received directly from federal agencies, as well as financial assistance passed through other governmental agencies or nonprofit organizations, if any, are included on the schedule.(2)BASIS OF ACCOUNTINGThe accompanying schedule of expenditures of federal awards is presented using the accrual basis of accounting. The amounts reported in this schedule as expenditures may differ from certain financial reports submitted to federal agencies due to those reports being submitted on either a cash or modified accrual basis of accounting.(3)RELATIONSHIP TO BASIC FINANCIAL STATEMENTSFederal awards expenditures are reported on the statement of functional expenses as program services. In certain programs, the expenditures reported in the basic financial statements may differ from the expenditures reported in the schedule of expenditures of federal awards due to program expenditures exceeding grant or contract budget limitations which are not included as federal awards.(4)INDIRECT COSTSThe Ivins Outreach Center d/b/a The Ivins House has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

#2022-01 Data Collection Form Condition The data collection form ("Form SF-SAC") for fiscal year 2021 was not completed and submitted to the Federal Audit Clearinghouse by the appropriate due date as required by the Uniform Guidance. Criteria As required by the Uniform Guidance the audit shall be completed and Form SF-SAC and reporting packages shall be submitted to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor's report, or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit. Cause Delays in the independent audit process prevented the timely filing of Form SF-SAC with the Federal Audit Clearinghouse as required by the Uniform Guidance. Effect In accordance with the Uniform Guidance, The Ivins Outreach Center d/b/a as The Ivins House did not meet the criteria for a low-risk auditee because Form SF-SAC was not filed by the due date. Recommendation Implement procedures within The Ivins Outreach Center d/b/a as The Ivins House to ensure the timely filing of Form SF-SAC with the Federal Audit Clearinghouse as required by the Uniform Guidance.
#2022-01 Data Collection Form Condition The data collection form ("Form SF-SAC") for fiscal year 2021 was not completed and submitted to the Federal Audit Clearinghouse by the appropriate due date as required by the Uniform Guidance. Criteria As required by the Uniform Guidance the audit shall be completed and Form SF-SAC and reporting packages shall be submitted to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor's report, or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit. Cause Delays in the independent audit process prevented the timely filing of Form SF-SAC with the Federal Audit Clearinghouse as required by the Uniform Guidance. Effect In accordance with the Uniform Guidance, The Ivins Outreach Center d/b/a as The Ivins House did not meet the criteria for a low-risk auditee because Form SF-SAC was not filed by the due date. Recommendation Implement procedures within The Ivins Outreach Center d/b/a as The Ivins House to ensure the timely filing of Form SF-SAC with the Federal Audit Clearinghouse as required by the Uniform Guidance.
#2022-01 Data Collection Form Condition The data collection form ("Form SF-SAC") for fiscal year 2021 was not completed and submitted to the Federal Audit Clearinghouse by the appropriate due date as required by the Uniform Guidance. Criteria As required by the Uniform Guidance the audit shall be completed and Form SF-SAC and reporting packages shall be submitted to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor's report, or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit. Cause Delays in the independent audit process prevented the timely filing of Form SF-SAC with the Federal Audit Clearinghouse as required by the Uniform Guidance. Effect In accordance with the Uniform Guidance, The Ivins Outreach Center d/b/a as The Ivins House did not meet the criteria for a low-risk auditee because Form SF-SAC was not filed by the due date. Recommendation Implement procedures within The Ivins Outreach Center d/b/a as The Ivins House to ensure the timely filing of Form SF-SAC with the Federal Audit Clearinghouse as required by the Uniform Guidance.
#2022-01 Data Collection Form Condition The data collection form ("Form SF-SAC") for fiscal year 2021 was not completed and submitted to the Federal Audit Clearinghouse by the appropriate due date as required by the Uniform Guidance. Criteria As required by the Uniform Guidance the audit shall be completed and Form SF-SAC and reporting packages shall be submitted to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor's report, or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit. Cause Delays in the independent audit process prevented the timely filing of Form SF-SAC with the Federal Audit Clearinghouse as required by the Uniform Guidance. Effect In accordance with the Uniform Guidance, The Ivins Outreach Center d/b/a as The Ivins House did not meet the criteria for a low-risk auditee because Form SF-SAC was not filed by the due date. Recommendation Implement procedures within The Ivins Outreach Center d/b/a as The Ivins House to ensure the timely filing of Form SF-SAC with the Federal Audit Clearinghouse as required by the Uniform Guidance.
#2022-01 Data Collection Form Condition The data collection form ("Form SF-SAC") for fiscal year 2021 was not completed and submitted to the Federal Audit Clearinghouse by the appropriate due date as required by the Uniform Guidance. Criteria As required by the Uniform Guidance the audit shall be completed and Form SF-SAC and reporting packages shall be submitted to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor's report, or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit. Cause Delays in the independent audit process prevented the timely filing of Form SF-SAC with the Federal Audit Clearinghouse as required by the Uniform Guidance. Effect In accordance with the Uniform Guidance, The Ivins Outreach Center d/b/a as The Ivins House did not meet the criteria for a low-risk auditee because Form SF-SAC was not filed by the due date. Recommendation Implement procedures within The Ivins Outreach Center d/b/a as The Ivins House to ensure the timely filing of Form SF-SAC with the Federal Audit Clearinghouse as required by the Uniform Guidance.
#2022-01 Data Collection Form Condition The data collection form ("Form SF-SAC") for fiscal year 2021 was not completed and submitted to the Federal Audit Clearinghouse by the appropriate due date as required by the Uniform Guidance. Criteria As required by the Uniform Guidance the audit shall be completed and Form SF-SAC and reporting packages shall be submitted to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor's report, or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit. Cause Delays in the independent audit process prevented the timely filing of Form SF-SAC with the Federal Audit Clearinghouse as required by the Uniform Guidance. Effect In accordance with the Uniform Guidance, The Ivins Outreach Center d/b/a as The Ivins House did not meet the criteria for a low-risk auditee because Form SF-SAC was not filed by the due date. Recommendation Implement procedures within The Ivins Outreach Center d/b/a as The Ivins House to ensure the timely filing of Form SF-SAC with the Federal Audit Clearinghouse as required by the Uniform Guidance.
#2022-01 Data Collection Form Condition The data collection form ("Form SF-SAC") for fiscal year 2021 was not completed and submitted to the Federal Audit Clearinghouse by the appropriate due date as required by the Uniform Guidance. Criteria As required by the Uniform Guidance the audit shall be completed and Form SF-SAC and reporting packages shall be submitted to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor's report, or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit. Cause Delays in the independent audit process prevented the timely filing of Form SF-SAC with the Federal Audit Clearinghouse as required by the Uniform Guidance. Effect In accordance with the Uniform Guidance, The Ivins Outreach Center d/b/a as The Ivins House did not meet the criteria for a low-risk auditee because Form SF-SAC was not filed by the due date. Recommendation Implement procedures within The Ivins Outreach Center d/b/a as The Ivins House to ensure the timely filing of Form SF-SAC with the Federal Audit Clearinghouse as required by the Uniform Guidance.
#2022-01 Data Collection Form Condition The data collection form ("Form SF-SAC") for fiscal year 2021 was not completed and submitted to the Federal Audit Clearinghouse by the appropriate due date as required by the Uniform Guidance. Criteria As required by the Uniform Guidance the audit shall be completed and Form SF-SAC and reporting packages shall be submitted to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor's report, or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit. Cause Delays in the independent audit process prevented the timely filing of Form SF-SAC with the Federal Audit Clearinghouse as required by the Uniform Guidance. Effect In accordance with the Uniform Guidance, The Ivins Outreach Center d/b/a as The Ivins House did not meet the criteria for a low-risk auditee because Form SF-SAC was not filed by the due date. Recommendation Implement procedures within The Ivins Outreach Center d/b/a as The Ivins House to ensure the timely filing of Form SF-SAC with the Federal Audit Clearinghouse as required by the Uniform Guidance.
#2022-01 Data Collection Form Condition The data collection form ("Form SF-SAC") for fiscal year 2021 was not completed and submitted to the Federal Audit Clearinghouse by the appropriate due date as required by the Uniform Guidance. Criteria As required by the Uniform Guidance the audit shall be completed and Form SF-SAC and reporting packages shall be submitted to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor's report, or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit. Cause Delays in the independent audit process prevented the timely filing of Form SF-SAC with the Federal Audit Clearinghouse as required by the Uniform Guidance. Effect In accordance with the Uniform Guidance, The Ivins Outreach Center d/b/a as The Ivins House did not meet the criteria for a low-risk auditee because Form SF-SAC was not filed by the due date. Recommendation Implement procedures within The Ivins Outreach Center d/b/a as The Ivins House to ensure the timely filing of Form SF-SAC with the Federal Audit Clearinghouse as required by the Uniform Guidance.
#2022-01 Data Collection Form Condition The data collection form ("Form SF-SAC") for fiscal year 2021 was not completed and submitted to the Federal Audit Clearinghouse by the appropriate due date as required by the Uniform Guidance. Criteria As required by the Uniform Guidance the audit shall be completed and Form SF-SAC and reporting packages shall be submitted to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor's report, or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit. Cause Delays in the independent audit process prevented the timely filing of Form SF-SAC with the Federal Audit Clearinghouse as required by the Uniform Guidance. Effect In accordance with the Uniform Guidance, The Ivins Outreach Center d/b/a as The Ivins House did not meet the criteria for a low-risk auditee because Form SF-SAC was not filed by the due date. Recommendation Implement procedures within The Ivins Outreach Center d/b/a as The Ivins House to ensure the timely filing of Form SF-SAC with the Federal Audit Clearinghouse as required by the Uniform Guidance.
#2022-01 Data Collection Form Condition The data collection form ("Form SF-SAC") for fiscal year 2021 was not completed and submitted to the Federal Audit Clearinghouse by the appropriate due date as required by the Uniform Guidance. Criteria As required by the Uniform Guidance the audit shall be completed and Form SF-SAC and reporting packages shall be submitted to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor's report, or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit. Cause Delays in the independent audit process prevented the timely filing of Form SF-SAC with the Federal Audit Clearinghouse as required by the Uniform Guidance. Effect In accordance with the Uniform Guidance, The Ivins Outreach Center d/b/a as The Ivins House did not meet the criteria for a low-risk auditee because Form SF-SAC was not filed by the due date. Recommendation Implement procedures within The Ivins Outreach Center d/b/a as The Ivins House to ensure the timely filing of Form SF-SAC with the Federal Audit Clearinghouse as required by the Uniform Guidance.
#2022-01 Data Collection Form Condition The data collection form ("Form SF-SAC") for fiscal year 2021 was not completed and submitted to the Federal Audit Clearinghouse by the appropriate due date as required by the Uniform Guidance. Criteria As required by the Uniform Guidance the audit shall be completed and Form SF-SAC and reporting packages shall be submitted to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor's report, or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit. Cause Delays in the independent audit process prevented the timely filing of Form SF-SAC with the Federal Audit Clearinghouse as required by the Uniform Guidance. Effect In accordance with the Uniform Guidance, The Ivins Outreach Center d/b/a as The Ivins House did not meet the criteria for a low-risk auditee because Form SF-SAC was not filed by the due date. Recommendation Implement procedures within The Ivins Outreach Center d/b/a as The Ivins House to ensure the timely filing of Form SF-SAC with the Federal Audit Clearinghouse as required by the Uniform Guidance.
#2022-01 Data Collection Form Condition The data collection form ("Form SF-SAC") for fiscal year 2021 was not completed and submitted to the Federal Audit Clearinghouse by the appropriate due date as required by the Uniform Guidance. Criteria As required by the Uniform Guidance the audit shall be completed and Form SF-SAC and reporting packages shall be submitted to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor's report, or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit. Cause Delays in the independent audit process prevented the timely filing of Form SF-SAC with the Federal Audit Clearinghouse as required by the Uniform Guidance. Effect In accordance with the Uniform Guidance, The Ivins Outreach Center d/b/a as The Ivins House did not meet the criteria for a low-risk auditee because Form SF-SAC was not filed by the due date. Recommendation Implement procedures within The Ivins Outreach Center d/b/a as The Ivins House to ensure the timely filing of Form SF-SAC with the Federal Audit Clearinghouse as required by the Uniform Guidance.
#2022-01 Data Collection Form Condition The data collection form ("Form SF-SAC") for fiscal year 2021 was not completed and submitted to the Federal Audit Clearinghouse by the appropriate due date as required by the Uniform Guidance. Criteria As required by the Uniform Guidance the audit shall be completed and Form SF-SAC and reporting packages shall be submitted to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor's report, or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit. Cause Delays in the independent audit process prevented the timely filing of Form SF-SAC with the Federal Audit Clearinghouse as required by the Uniform Guidance. Effect In accordance with the Uniform Guidance, The Ivins Outreach Center d/b/a as The Ivins House did not meet the criteria for a low-risk auditee because Form SF-SAC was not filed by the due date. Recommendation Implement procedures within The Ivins Outreach Center d/b/a as The Ivins House to ensure the timely filing of Form SF-SAC with the Federal Audit Clearinghouse as required by the Uniform Guidance.
#2022-01 Data Collection Form Condition The data collection form ("Form SF-SAC") for fiscal year 2021 was not completed and submitted to the Federal Audit Clearinghouse by the appropriate due date as required by the Uniform Guidance. Criteria As required by the Uniform Guidance the audit shall be completed and Form SF-SAC and reporting packages shall be submitted to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor's report, or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit. Cause Delays in the independent audit process prevented the timely filing of Form SF-SAC with the Federal Audit Clearinghouse as required by the Uniform Guidance. Effect In accordance with the Uniform Guidance, The Ivins Outreach Center d/b/a as The Ivins House did not meet the criteria for a low-risk auditee because Form SF-SAC was not filed by the due date. Recommendation Implement procedures within The Ivins Outreach Center d/b/a as The Ivins House to ensure the timely filing of Form SF-SAC with the Federal Audit Clearinghouse as required by the Uniform Guidance.
#2022-01 Data Collection Form Condition The data collection form ("Form SF-SAC") for fiscal year 2021 was not completed and submitted to the Federal Audit Clearinghouse by the appropriate due date as required by the Uniform Guidance. Criteria As required by the Uniform Guidance the audit shall be completed and Form SF-SAC and reporting packages shall be submitted to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor's report, or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit. Cause Delays in the independent audit process prevented the timely filing of Form SF-SAC with the Federal Audit Clearinghouse as required by the Uniform Guidance. Effect In accordance with the Uniform Guidance, The Ivins Outreach Center d/b/a as The Ivins House did not meet the criteria for a low-risk auditee because Form SF-SAC was not filed by the due date. Recommendation Implement procedures within The Ivins Outreach Center d/b/a as The Ivins House to ensure the timely filing of Form SF-SAC with the Federal Audit Clearinghouse as required by the Uniform Guidance.
#2022-01 Data Collection Form Condition The data collection form ("Form SF-SAC") for fiscal year 2021 was not completed and submitted to the Federal Audit Clearinghouse by the appropriate due date as required by the Uniform Guidance. Criteria As required by the Uniform Guidance the audit shall be completed and Form SF-SAC and reporting packages shall be submitted to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor's report, or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit. Cause Delays in the independent audit process prevented the timely filing of Form SF-SAC with the Federal Audit Clearinghouse as required by the Uniform Guidance. Effect In accordance with the Uniform Guidance, The Ivins Outreach Center d/b/a as The Ivins House did not meet the criteria for a low-risk auditee because Form SF-SAC was not filed by the due date. Recommendation Implement procedures within The Ivins Outreach Center d/b/a as The Ivins House to ensure the timely filing of Form SF-SAC with the Federal Audit Clearinghouse as required by the Uniform Guidance.
#2022-01 Data Collection Form Condition The data collection form ("Form SF-SAC") for fiscal year 2021 was not completed and submitted to the Federal Audit Clearinghouse by the appropriate due date as required by the Uniform Guidance. Criteria As required by the Uniform Guidance the audit shall be completed and Form SF-SAC and reporting packages shall be submitted to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor's report, or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit. Cause Delays in the independent audit process prevented the timely filing of Form SF-SAC with the Federal Audit Clearinghouse as required by the Uniform Guidance. Effect In accordance with the Uniform Guidance, The Ivins Outreach Center d/b/a as The Ivins House did not meet the criteria for a low-risk auditee because Form SF-SAC was not filed by the due date. Recommendation Implement procedures within The Ivins Outreach Center d/b/a as The Ivins House to ensure the timely filing of Form SF-SAC with the Federal Audit Clearinghouse as required by the Uniform Guidance.
#2022-01 Data Collection Form Condition The data collection form ("Form SF-SAC") for fiscal year 2021 was not completed and submitted to the Federal Audit Clearinghouse by the appropriate due date as required by the Uniform Guidance. Criteria As required by the Uniform Guidance the audit shall be completed and Form SF-SAC and reporting packages shall be submitted to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor's report, or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit. Cause Delays in the independent audit process prevented the timely filing of Form SF-SAC with the Federal Audit Clearinghouse as required by the Uniform Guidance. Effect In accordance with the Uniform Guidance, The Ivins Outreach Center d/b/a as The Ivins House did not meet the criteria for a low-risk auditee because Form SF-SAC was not filed by the due date. Recommendation Implement procedures within The Ivins Outreach Center d/b/a as The Ivins House to ensure the timely filing of Form SF-SAC with the Federal Audit Clearinghouse as required by the Uniform Guidance.
#2022-01 Data Collection Form Condition The data collection form ("Form SF-SAC") for fiscal year 2021 was not completed and submitted to the Federal Audit Clearinghouse by the appropriate due date as required by the Uniform Guidance. Criteria As required by the Uniform Guidance the audit shall be completed and Form SF-SAC and reporting packages shall be submitted to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor's report, or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit. Cause Delays in the independent audit process prevented the timely filing of Form SF-SAC with the Federal Audit Clearinghouse as required by the Uniform Guidance. Effect In accordance with the Uniform Guidance, The Ivins Outreach Center d/b/a as The Ivins House did not meet the criteria for a low-risk auditee because Form SF-SAC was not filed by the due date. Recommendation Implement procedures within The Ivins Outreach Center d/b/a as The Ivins House to ensure the timely filing of Form SF-SAC with the Federal Audit Clearinghouse as required by the Uniform Guidance.